XBRL means an XML (eXtensible Markup Language)-based language to describe financial or accounting information (hereinafter referred to as financial information) used for a variety of purposes such as finance, management and investment. XBRL is suitable for describing financial information such as a financial statement and an internal accounting report.
In XBRL, a whole picture of concepts of finance or accounting can be defined by using a taxonomy schema and a link base. The taxonomy schema (a taxonomy body) defines each financial and accounting concept (such as “sales” and “cost of sales”) as a constituent element. The link base (link information) is information of links between constituent elements, which are defined in each process such as a display process and an arithmetic process. The taxonomy schema and the link base are together called a taxonomy specification.
Based on the taxonomy specification, an instance document is created. An instance document includes at least one or more contexts in which an actual input value is set to each of item elements. With the instance document, predetermined financial information is handled.
XBRL is standardized by the XBRL International, an international organization.
An XBRL document processing system that handles financial information will be described with reference to FIG. 24. The XBRL document processing system comprises an XBRL document processing device 1 for creating, editing, displaying, and printing a financial reporting document based on an XBRL specification document (hereinafter refer to an XBRL document), an XBRL document memory unit 2 for storing the XBRL document, and an output device 3 for outputting the financial reporting document so as to display or print it.
In the XBRL document memory unit 2, a taxonomy schema 21, a display link base 22, a calculation link base 23, a definition link base 24, a label link base 25, a reference link base 26, and an instance 28 are stored as an XBRL document for describing financial information.
The taxonomy schema 21 is a body of the taxonomy specification, which includes definition information of vocabulary (such as an element name and an attribute of an item) to be used in the instance 28 for describing financial information. Specifically, names and attributes of item elements, used in the instance 28, such as an account title of financial information, are defined.
The display link base 22 is setting information such as a hierarchical relationship and display order of item elements of the instance 28, which information is used in a display process.
The calculation link base 23 is setting information such as a hierarchical relationship, reference relationship, and data check of item elements of the instance 28, which information is used in an aggregation process.
The definition link base 24 is information representing logical relationships between item elements of the instance 28 such as a hierarchical relationship (a parent and child relationship).
The label link base 25 is label information presenting names of item elements in the instance 28. The label information accommodates multiple languages such as Japanese and English. Also, the label link base 25 may include instruction information or the like, which is used during inputting data or creating an instance.
The reference link base 26 is reference information such as basis articles, related regulations, and handling information of item elements of the instance 28.
The instance 28 is an XML document including a context, in which item elements and input values thereof required as a financial reporting document are described based on the taxonomy schema 21.
As predetermined financial information, the XBRL document processing device 1 creates and saves the instance 28 based on the taxonomy schema 21. Also, the XBRL document processing device 1 loads the instance 28 from the XBRL document memory unit 2 then outputs (displays or prints) the content of the instance 28 to the output device 3 based on the setting information of the display link base 22.
The XBRL document defines items that are concepts of financial information by the taxonomy schema 21. The XBRL document also defines hierarchical relationships and reference relationships between the items in displaying and calculating the financial information as the link bases 22 to 26, to handle financial statements.
The XBRL document processing device 1 can create and edit the taxonomy schema 21 and the link bases 22 to 26 separately. Also, actual data of financial information is provided to the instance 28 as input values in the XBRL document processing device 1. This allows financial information to be output as a reporting document in a variety of formats and the data to be reused.
However, since the link bases 22 to 26 and the instance 28 are handled separately, mutual relationships of item elements may be discrepant. For example, the calculation result calculated based on the settings of the calculation link base 23 and the input value set to the corresponding item in the instance 28 may not be consistent.
Traditionally, if such a discrepancy occurred, a human manually performed a cross-check operation between the output result of the instance 28 and the calculation link base 23 to detect the cause of the discrepancy.
However, in the instance 28 based on the XBRL document, only the required item elements and the input values thereof are set, and information representing a hierarchical relationship between the item elements is not set.
Furthermore, there is not necessarily correspondent between the item names of the item elements or the hierarchical relationship of the item elements when an instance document is output (displayed or printed) and the hierarchical relationship of the item elements when each of input values to the item elements of the instance document is arithmetically processed. That is, since a display rule base representing a configuration of the item elements in a display process and a calculation rule base representing a configuration of the item elements in an arithmetic process includes a hierarchical structure of the item element in their own process, the item elements are never directly correlated between the two rule bases. Therefore, a large amount of effort has been spent in a process of detecting a consistency of setting information of item elements between an instance document and a calculation rule base.
The present invention provides a processing device, a processing method and a program thereof, for a document in which item elements are described in a tagged structured language such as XBRL, for detecting a discrepancy between input values set to entity data created based on the definition information of the item elements and processing results based on the separately set link information between each of the item elements, then displaying an inference result of an error that caused the discrepancy.
The present invention is a document error inference processing program that enables a computer comprising a document data memory unit that memorizes, a taxonomy schema in which an item element is defined with a tagged structured language, an instance document which includes a context in which an input value is stored in the item element defined in the taxonomy schema, a display link base which includes a hierarchical structure of the item elements of the instance document in display processing, and a calculation link base which includes a reference relationship and a hierarchical structure of the item elements of the instance document in arithmetic processing to perform: 1) a discrepancy detecting process that calculates an input value of the item element of the instance document based on the hierarchical structure of the calculation link base, compares the calculated value and an input value of the instance document corresponding to the item element of the calculated value based on the hierarchical structure of the display link base, and detects a discrepancy between the calculated value and the input value; and 2) an error inference process that specifies a calculation tree structure of the calculation link base in which the item element of the calculated value in which the discrepancy is detected is set, specifies a display tree structure of the display link base in which the item element of the input value in which the discrepancy is detected is set, compares the item elements themselves set in each of the calculation tree structure and the display tree structure, and infers an excess or deficiency of an item element which is set only in either the calculation tree structure or the display tree structure and has an input value which is consistent with an absolute value of the difference between the input value and the calculated value as an error of the discrepancy if such an item element exists.
In accordance with the present invention, the computer works as follows.
First, an input value of an item element of an instance document is calculated based on a hierarchical structure of the calculation link base memorized in the document data memory unit. An input value of the instance document corresponding to the item element of the calculated value is then retrieved based on a hierarchical structure of the display link base, and the calculated value and the input value are compared. If the calculated value and the input value are not consistent, a discrepancy is detected.
Based on the calculation link base, a calculation tree structure in which the item element of the calculated value in which the discrepancy is detected is set is specified. Also, based on the display link base, a display tree structure in which the item element of the input value in which the discrepancy is detected is set is specified. Item elements set in each of the calculation tree structure and the display tree structure are then compared themselves. If an item element of the instance document which is set only in either the calculation tree structure or the display tree structure and has an input value which is consistent with an absolute value of the difference between the input value and the calculated value exists, an excess or deficiency of such an item element is inferred as an error of the discrepancy.
Then, as an error inference result of the error inference processing, information about the item element inferred as an error is output.
Moreover, the present invention is a processing device for performing the above described process with each of processing means. Also, the present invention is a processing method in which a computer performs the above described process in each of processing steps.
The program of the present invention can be stored in an appropriate computer-readable recording media such as a portable medium memory, a semiconductor memory, and a hard disk. Also, the program of the present invention is provided by being recorded in the recording media, or provided by transmission and reception that use a variety of communication networks via communication interfaces.
An input value of an item element of an instance document of an XBRL document and an arithmetic processing result based on settings of a calculation link base must be consistent, and the consistency thus needs to be validated.
According to the present invention, a cause that made a calculated result of a calculation link base constituting an XBRL document and an input value of an instance document different can be automatically inferred and displayed to a user.
This allows great reduction of work load for a validation process of a calculation link base and an inference process of an error that causes a discrepancy, which have been traditionally performed by manpower.
Thus, since even a person other than an XBRL specialist can easily detect a flaw of an XBRL document, work load of creating financial information of each company or the like in XBRL can be reduced.
The object and advantage of the invention will be realized and attained by means of the elements and combination particularly pointed out in the claims. It is to be understood that both the foregoing general description and the following detailed description are exemplary and explanatory and are not restrictive of the invention, as claimed.